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Office of Internal Controls (CG-85)

United States Coast Guard

Welcome to the Office of Internal Controls, COMDT (CG-85), located at Coast Guard Headquarters in Washington D.C.


Under the general direction and supervision of the Director of Financial Operations/Comptroller, the Office of Internal Controls shall:

  1. Serve as the Coast Guardís single point of contact responsible for internal control within all Coast Guard Directorates and communicating with all applicable external and internal customers.

  2. Develop, implement and maintain a management control program in accordance with the Federal Managerís Financial Integrity Act (FMFIA), OMB Circular A-123, GAO Internal Control Standards and DHS Internal Control guidance.

  3. Oversee, manage, and integrate management accountability by:

    • Monitoring results from the Coast Guardís Compliance Inspection program.

    • Maintaining the Management Accountability and Control Systems process per OMB Circular A-123.

  4. Develop and implement a robust process for the Commandant to review and assess programsí management controls in order to support the Coast Guardís annual statement of assurance as required by FMFIA.

  5. Compile, review and submit the annual Coast Guard assurance statement for transmittal to DHS in compliance with requirements and schedules as outlined in OMB Circular A-123 and guidance from DHS, coordinating with the appropriate offices for input.

  6. Oversee the periodic refreshment of each programís evaluation of their control environment, risk assessments, control activities, monitoring and information and communication standards.

  7. Lead program development of internal controls and partner with Coast Guard program and field leadership for financial reporting, performance reporting, financial systems, compliance with laws, and operational effectiveness and efficiency building and infusing competency into their core management staff.

Questions about the difference between the efforts of CG-85 and the external auditor? Check out the April 2014 Financial Audit Status Update that includes an informative breakdown of the different roles.

Contact Information

CG-85 Office of Internal Controls

CG-85 Office Chief

Mr. Dale Amidon


CG-85 Deputy

CDR Erich Klein


Internal Controls Over Operations

LCDR Mike Danish


Budgetary Resource Management

LT Steven Volk


Funds Balance with Treasury Management

Ms. Viktoria Wooten


Human Resources & Payroll Management

Ms. Jennifer Cole


Payment Management

Mr. Labib Dangol


Property Management

LT Jerod Hitzel


Financial Reporting

Ms. Meghan Nigborowicz


Inventory Management

LT Andrea Manuel


Scripts Management

Ms. Diane Huggins


Revenue and Receivables Management




Links of Interest

Audit Basics

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Last Modified 12/19/2014